问题 单项选择题

一个组织使用数据库管理系统作为数据来源。数据库管理系统支持用户使用第四代编程语言开发的软件。一些软件可以更新数据库。在评估控制进入和使用数据库的措施时,内部审计师最关注:

A.在进入数据库之前,最终用户使用数据处理通过了他们的只读程序。
B.存在实时更新控制措施。
C.在进入数据库之前,用户开发的应用软件在计算机上进行检测和开发。
D.使用关系数据库模型,使得多个用户可以同时获得服务。

答案

参考答案:B

解析: A.不正确,参照题解B。
B.正确。实时控制是管理两个或者多个程序需要同时使用同一个文件或者数据库的情况。它们可以保护数据的完整性。终端用户计算使得用户不需要数据处理批准,包括使用大型主机数据库的终端用户程序。第四代语言可以有效地在主机结构中开发和运行。主机和微机在这方面的区别是不大的。关系数据库虽然流行,但是不需要支持多用户计算。
C.不正确,参照题解B。
D.不正确,参照题解B。

单项选择题
单项选择题

"What does the middleman do but add to the price of goods in the shops " Such remarks are aimed at the intermediate operations between manufacturers and final customers. This practice usually attracts a lot of attention from the public and the press and the operation most talked about is what is often called wholesaling.The wholesaler buys goods in large quantities from the manufacturers and sells them in smaller parcels to retailers, and for this service his selling price to the retailer is raised several percent higher. But his job is made more difficult by retail demand not necessarily running level with manufacturers’’ production. Because he adjusts or regulates the flow of goods by holding stock until required, he frees the manufacturer, to some extent, from the effect on production of changing demand and having to bear the whole risk.The manufacturer can then keep up a steady production flow, and the retailer has no need to hold heavy stocks, who can call on the wholesaler for supplies any time. This wholesale function is like that of a valve in a water pipe. The middleman also bears part of the risk that would otherwise fall on the manufacturer and also the retailer.The wholesaler provides a purely commercial service, for which he is too well rewarded. But the point that is missed by many people is that the wholesaler is not just someone adding to the cost of goods. It is true one could eliminate the wholesaler but one would still be left with his function: that of making sure that goods find their way to the people who want them.

Which of the following statements is true

A.People cannot do without the wholesaler’s function.

B.The function of the wholesaler does not add to the cost of goods.

C.The wholesaler helps to reduce the price of goods in shops.

D.The wholesaler is well paid for his commercial service.